The Comment of Duff, Dobie and Guo (forthcoming) offers variable usefulness. At its best, Duff et al.'s Comment makes an earnest attempt to promote dialogue and debate. For example, their Comment offers new ways to reconceptualize our two papers, and further offers challenges to how the research...

The use of business case studies has been promoted frequently as a method for providing realistic learning scenarios and for developing accounting graduates who are active and independent learners. This article extends a recent study into the use of case studies (Adler et al. 2004, Accounting...

The use of business case studies has been promoted frequently as a method for providing realistic learning scenarios and for developing accounting graduates who are active and independent learners. This article extends a recent study into the use of case studies (Adler et al. 2004, Accounting...

Public sector organisations have to respond to calls for accountability from both funders and recipients of the services, as well as report on operations within constrained financial resources. Given the absence of profit motives and the difficulties of performance assessment in public sector...

The purpose of this paper is to investigate whether ethnicity makes a difference to the level of respect given to teachers by tertiary accounting students. In particular, it examines whether ethnicity has an impact on students' perceptions regarding their teachers' attributes and behaviors,...

The purpose of this paper is to examine how the construct of ethnicity can best be determined for empirical analysis in accounting research, particularly in the Pacific region.This paper reviews relevant sociological and accounting literature. In addition, it presents the results of a case study...

In New Zealand (2003), FRS-2 requires the preparation of annual Statements of Service Performance (except for exempt entities), which involves reporting on outputs. The Report of the Controller and Auditor-General, June 2001, extended FRS-2 in proposing that public entities should also report on...

Purpose: The purpose of this study is to explore the impact of MFI-level governance on microfinance institutions' (MFIs’) risk in Sub-Saharan Africa (SSA). Design/methodology/approach: The study uses data from a sample of 151 MFIs operating in 21 SSA countries during 2005–2014. The Feasible...